What is AM-bidrag (labour-market contribution)?

In short

AM-bidrag is an 8% tax on all work income — salary as well as profit from self-employment. It's calculated before ordinary income tax.

In practice

As self-employed you pay it on the business profit via the annual tax assessment; as an employee it's withheld from the salary automatically.

Related terms

• A-skat (withheld income tax)
• B-indkomst (untaxed income)
• See every term in the dictionary

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